Maryland Filing Information - Filing Information for Residents

If you were domiciled in Maryland on the last day of the taxable year, or you maintained a place of abode (a place to live) in Maryland, and were physically present in Maryland for more than six months of the tax year, then you are a legal resident.

If you are a Maryland resident, you are required to file a Maryland income tax return if you are required to file a federal income tax return, and your gross income equals or exceeds the level listed below for your filing status. Dependent taxpayers must take into account both their additions to and subtractions from income to determine their gross income.

Even if you are not required to file a federal return, you may be required to file a Maryland return if your Maryland addition modifications added to your gross income exceed the filing requirement for your filing status.

For more information, see the instructions in the Maryland resident tax booklet.

Filing Requirements for 2007 Tax Year

Filing Status*	Gross Income*
Single
Under 65	$ 8,750
65 or older	$ 10,050
Head of Household
Under 65	$ 11,250
65 or older	$12,550
Married Filing Jointly
Both under 65	$ 17,500
One spouse 65 or older	$ 18,550
Both 65 or older	$ 19,600
Married Filing Separately
All (regardless of age)	$ 3,400
Qualifying Widow(er)
Under 65	$ 14,100
65 or older	$ 15,150
Dependent Taxpayer
A single person who can be claimed as a dependent on the federal return of parent or other person	$ 8,750